4. Sam is single, under 65, and has no children. He claims a standard deduction. He has his own business: Consulting Income 150,000 Rent 12,000 Travel 10,000 Country club dues 6,000 Miles are 3,000 driven throughout the year Meals 4,000 Supplies 3,000 Federal estimated tax payments 20,000 Compute his tax due or refund. Be sure to compute his self-employment tax and qualified business income deduction for 2018.